Certified Public Accountants’ Professional Difficulties Related to Their Rights and Authorities: A Research in Denizli Province

Bircan Aşuk; İbrahim Organ

Makale detayları

Certified Public Accountants’ Professional Difficulties Related to Their Rights and Authorities: A Research in Denizli Province

Yazarlar:

Bircan Aşuk | İbrahim Organ

Yayıncı:

Pamukkale University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Pamukkale Üniversitesi İşletme Araştırmaları Dergisi Vol.12 Issue 1, pp.251-275

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353348

pISSN:

2757-7260

Anahtar kelimeler:

Özet:

 Certified Public Accountants CPAs, who play an important role in the collection of tax revenues and in meeting the information needs of all parties to accounting in society, have certain rights and authorities in addition to their duties and responsibilities. The current rights and authorities of CPAs and the problems they experience in this context constitute the subject of this research. The research was conducted in order to determine the problems experienced by CPAs operating independently in Denizli province in terms of the rights and authorities they have while performing their profession. In the research, in-depth interviews were conducted with the participant CPAs through a semi-structured questionnaire and the results were evaluated according to the qualitative analysis method. The most frequently repeated professional problems within the scope of this research were that the responsibility in the profession exceeds the authority, the professional law numbered 3568 is insufficient in terms of protecting the rights and authorities of CPAs, and the collection of accounting fees, which is the most fundamental right, is not secured by the state.

 Certified Public Accountants CPAs, who play an important role in the collection of tax revenues and in meeting the information needs of all parties to accounting in society, have certain rights and authorities in addition to their duties and responsibilities. The current rights and authorities of CPAs and the problems they experience in this context constitute the subject of this research. The research was conducted in order to determine the problems experienced by CPAs operating independently in Denizli province in terms of the rights and authorities they have while performing their profession. In the research, in-depth interviews were conducted with the participant CPAs through a semi-structured questionnaire and the results were evaluated according to the qualitative analysis method. The most frequently repeated professional problems within the scope of this research were that the responsibility in the profession exceeds the authority, the professional law numbered 3568 is insufficient in terms of protecting the rights and authorities of CPAs, and the collection of accounting fees, which is the most fundamental right, is not secured by the state.

 Certified Public Accountants CPAs, who play an important role in the collection of tax revenues and in meeting the information needs of all parties to accounting in society, have certain rights and authorities in addition to their duties and responsibilities. The current rights and authorities of CPAs and the problems they experience in this context constitute the subject of this research. The research was conducted in order to determine the problems experienced by CPAs operating independently in Denizli province in terms of the rights and authorities they have while performing their profession. In the research, in-depth interviews were conducted with the participant CPAs through a semi-structured questionnaire and the results were evaluated according to the qualitative analysis method. The most frequently repeated professional problems within the scope of this research were that the responsibility in the profession exceeds the authority, the professional law numbered 3568 is insufficient in terms of protecting the rights and authorities of CPAs, and the collection of accounting fees, which is the most fundamental right, is not secured by the state.

 Vergi gelirlerinin toplanmasında ve toplumda muhasebeye taraf olan tüm kesimlerin bilgi ihtiyaçlarının karşılanmasında önemli bir role sahibi olan Serbest Muhasebeci Mali Müşavirlerin SMMM, üstlendikleri görev ve sorumluluklarının yanı sıra sahip oldukları bazı hak ve yetkileri de bulunmaktadır. SMMM meslek mensuplarının mevcut hak ve yetkileri ile bu bağlamda yaşadıkları sorunların neler olduğu sorusu bu araştırmanın konusunu oluşturmaktadır. Araştırma, Denizli ilinde bağımsız olarak faaliyet gösteren SMMMlerin mesleklerini icra ederken sahip oldukları hak ve yetkileri bağlamında ne tür sorunlar yaşadıklarını belirlemek amacıyla yapılmıştır. Araştırmada katılımcı SMMM meslek mensupları ile yarı yapılandırılmış soru formu aracılığı ile derinlemesine mülakatlar gerçekleştirilmiş ve sonuçlar nitel analiz yöntemine göre değerlendirilmiştir. Meslekte sorumluluğun yetkiden fazla olması, 3568 Sayılı meslek yasasının SMMMlerin hak ve yetkilerini koruma anlamında yetersiz kalması ve en temel hak olan muhasebe ücretlerinin tahsilatlarının devlet tarafından güvence altına alınmaması, katılımcı SMMM meslek mensupları tarafından bu araştırma kapsamında en çok tekrar edilen mesleki sorunlar olmuştur.

Makale detayları

Certified Public Accountants’ Professional Difficulties Related to Their Rights and Authorities: A Research in Denizli Province

Yazarlar:

Bircan Aşuk | İbrahim Organ

Yayıncı:

Pamukkale University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Pamukkale Üniversitesi İşletme Araştırmaları Dergisi Vol.12 Issue 1, pp.251-275

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353348

pISSN:

2757-7260

Accounting

Certified Public Accountant (CPA)

Right

AuthorityMuhasebe

Serbest Muhasebeci Mali Müşavir (SMMM)

Hak

Yetki.

Sayı

Makale detayları

Yazarlar: Bircan Aşuk | İbrahim Organ

Yayıncı: Pamukkale University

Ana Başlıklar: Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi: Pamukkale Üniversitesi İşletme Araştırmaları Dergisi Vol.12 Issue 1, pp.251-275

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001353348

pISSN: 2757-7260

Sayı

Yazarlar:

Bircan Aşuk | İbrahim Organ

Yayıncı:

Pamukkale University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Pamukkale Üniversitesi İşletme Araştırmaları Dergisi Vol.12 Issue 1, pp.251-275

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353348

pISSN:

2757-7260